西方国家医院成本管理发展与最新成果评述被引量：4

Evolution and latest development of the management of hospital cost in western countries

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摘要文章对西方国家医院成本管理发展过程进行了较系统的评述,在此基础上,对西方国家医院最新成本管理成果做出详尽说明。文章最后指出,西方国家医院成本管理的系统化和战略化思想值得我国医院借鉴。建议结合国情、院情在实践中去粗取精地为我所用。 The article made a systematic comment and detailed description of the evolution and the latest development of hospital cost management in western countries,then pointed out that hospitals in our country should learn from it such as their strategic and systematic thinking of the cost management,which might be exerted in the daily practices under our specific circumstances and different situations.

作者汪丹梅唐宝国郭建军

机构地区南京医科大学第一附属医院计财处

出处《南京医科大学学报（社会科学版）》 2010年第2期124-128,共5页 Journal of Nanjing Medical University（Social Sciences）

关键词西方国家成本核算成本管理 western countries cost accounting cost management

分类号 R197.322 [医药卫生—卫生事业管理]

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参考文献15

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二级参考文献9

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